Asked by: Andrew Snowden (Conservative - Fylde)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what role external organisations, including the Resolution Foundation, have played in advising the her Department on policy relating to self-employment taxation.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government engages regularly with a wide range of external organisations, including the Resolution Foundation, to inform and strengthen the policymaking process.
In the lead‑up to each Budget, HM Treasury operates the Budget representation portal, through which individuals, interest groups, and representative bodies can submit written representations directly to the Treasury. These submissions allow stakeholders to comment on existing government policies and propose new policy ideas for consideration in the forthcoming Budget. This engagement provides valuable evidence and insights on a variety of issues, including the taxation of self‑employment.
As evidenced at Budget 2025, the Government is making fair and necessary choices on tax so it can deliver on the public’s priorities. Everyone is being asked to contribute to support these goals, but the government is keeping the contribution as low as possible by pursuing a programme of reform to fix longstanding issues in the tax system – modernising it, and addressing unequal and unfair treatment, while ensuring the wealthiest contribute more.
Asked by: Helen Whately (Conservative - Faversham and Mid Kent)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, wow many employees in the United Kingdom take part in a salary sacrifice scheme in the (a) public and (b) private sectors.
Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)
Salary sacrifice arrangement can cover multiple non-cash benefits, including cars, pensions, bicycles and workplace nurseries.
HMRC does not hold administrative data on the number of employers offering and employees using salary sacrifice schemes. However, estimates based on other information are held.
Pension contributions
HMRC analysis of the Annual Survey of Hours and Earnings (ASHE) suggests that around 7.7 million employees made salary sacrifice pension contributions in 2024.
Cycle to Work scheme
HMRC’s non-structural tax relief statistics publication sets out the estimated number of participants in the cycle to work scheme (link below).
Non-structural tax reliefs - GOV.UK
It is assumed that most would use the scheme via salary sacrifice given the tax savings.
Asked by: Chi Onwurah (Labour - Newcastle upon Tyne Central and West)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 17 July 2025 to Question 67326 on Taxation, what reforms to the tax system are being considered to support (a) job creation and (b) economic participation in regions with persistently lower employment levels.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The OBR will produce a new forecast for the annual Budget, and the Chancellor will make decisions in the round based on that forecast.
The Government is focused on unleashing the potential of people across all nations and regions of the UK and growing the economy – a key priority in the Plan for Change.
Asked by: Liz Jarvis (Liberal Democrat - Eastleigh)
Question to the Department for Business and Trade:
To ask the Secretary of State for Business and Trade, what assessment he has made of the potential merits of extending the Armed Forces Covenant Duty across his Departmental responsibilities.
Answered by Kate Dearden - Parliamentary Under Secretary of State (Department for Business and Trade)
The Government’s election manifesto committed to placing the Armed Forces Covenant fully into law. During Armed Forces week in June, the Prime Minister announced that Military personnel, veterans, their families and the bereaved are to have their unique circumstances legally protected by central and devolved governments for the first time under new plans to extend the Covenant Legal Duty to more policy areas and across the UK.
The Covenant Legal Duty will now be extended from three policy areas to encompass 14 policy areas in a much broader scope. The policy areas are healthcare, education, housing, social care, childcare, employment and service in the Armed Forces, personal taxation, welfare benefits, criminal justice, immigration, citizenship, pensions, service-related compensation and transport. The Government aims to make the changes in the next Armed Forces Bill, anticipated in 2026.
Asked by: Lord Hampton (Crossbench - Excepted Hereditary)
Question to the HM Treasury:
To ask His Majesty's Government what plans they have to normalise tax laws to allow dependents of UK Armed Forces in Cyprus to work for UK companies while in Cyprus.
Answered by Lord Livermore - Financial Secretary (HM Treasury)
The government has no plans to amend its rules on the taxation of cross-border employment income as they apply to military dependents living in the Sovereign Base Area of Cyprus.
There are no UK tax rules that prevent a person from working for a UK employer whilst they are resident in Cyprus. This includes individuals living within the Sovereign Base Area. Whether a country has the right to tax employment income will depend on where the person is resident and how much time is spent working in the other country.
The UK has a comprehensive Double Taxation Agreement with the Republic of Cyprus. This is based on the Model Tax Convention produced by the Organisation for Economic Cooperation and Development and regulates which country has the right to tax income in which circumstances. The UK and Cyprus have well established international rules which address how income is taxed when a person is resident in one country and works in another. These rules operate so that an individual is not taxed twice on the same income.
Where a person is resident in the Sovereign Base Area, they are not considered a tax resident in either the UK or Cyprus; instead, they are subject to the tax rules of the Base. There is a provision within the law of the Sovereign Base Area allowing for a credit for any tax paid elsewhere. This ensures that residents of the Sovereign Base Area do not suffer double taxation on income earned from employment outside of the Sovereign Base Area.
Asked by: Lisa Smart (Liberal Democrat - Hazel Grove)
Question to the Department for Education:
To ask the Secretary of State for Education, whether her Department plans to (a) improve and (b) expand the financial education resources available through Oak National Academy to help support schools to provide financial literacy teaching.
Answered by Georgia Gould - Minister of State (Education)
In April last year, Oak National Academy (Oak) launched over 80 new financial education resources to support teachers in delivering high quality lessons and preparing children for life and employment in the modern world. The resources, which cover both primary and secondary, explore core financial concepts such as budgeting, saving and taxation, as well as more contemporary areas such as keeping money safe from scams, virtual spending whilst online gaming, and assessing claims made by influencers.
These have been created in partnership with the mathematics education charity, MEI, and the Association of Citizenship Teaching, and cover mathematics, citizenship and financial education. Oak will keep its offer under review based on teacher feedback and any changes required following the Curriculum and Assessment Review.
Asked by: Tonia Antoniazzi (Labour - Gower)
Question to the HM Treasury:
What assessment she has made of the potential impact of levels of taxation on the hospitality sector.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Businesses in our retail, hospitality and leisure sectors are foundational to our economy and our high streets, and we are supporting them to succeed.
From 2026-27, we will introduce a permanently lower business rates multiplier for retail, hospitality and leisure properties with rateable values under £500,000.
We have increased the Employment Allowance to £10,500, pledged to cut business admin costs by 25% during this parliament, and introduced tougher retail crime measures, including a new offence for assaulting retail workers and ending immunity for shop theft under £200.
Asked by: Gregory Stafford (Conservative - Farnham and Bordon)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she plans to consult representatives from the (a) beer and (b) pub sectors ahead of the next Budget.
Answered by James Murray - Chief Secretary to the Treasury
Pubs and brewers make a significant contribution to our economy and society, including through supporting jobs, and this is recognised in the tax system.
According to the Office for National Statistics' 2023 Business Register and Employment Survey, there were 21,000 people employed in the manufacture of beer and 474,000 people employed in public houses and bars across Great Britain.
The alcohol duty system supports pubs and hospitality businesses through Draught Relief, which ensures eligible products served on draught pay less duty. At Autumn Budget 2024, the Chancellor announced a duty cut on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This is the equivalent to a 1p reduction on a typical pint.
The Chancellor has also confirmed her intention to permanently lower business rates for retail, hospitality, and leisure (RHL) properties, including pubs, with rateable values below £500,000 from April 2026. This will help protect the jobs supported by the pub sector.
There is significant variation in alcohol taxation policy amongst European countries. The World Health Organization recently published a comparison of alcohol taxes across the WHO European Region, which can be found here: https://www.who.int/europe/publications/i/item/9789289061940. The World Health Organization and other public health bodies are clear that duty rates have a role to play in achieving public health objectives.
Treasury ministers have meetings with a wide variety of organisations in the public and private sectors as part of the process of policy development and delivery.
The Chancellor makes decisions on tax policy at fiscal events. The Government welcomes representations from the beer and pub sectors in advance of the Budget.
Asked by: Gregory Stafford (Conservative - Farnham and Bordon)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what comparative assessment she has made of beer duty in (a) the UK and (b) other European countries.
Answered by James Murray - Chief Secretary to the Treasury
Pubs and brewers make a significant contribution to our economy and society, including through supporting jobs, and this is recognised in the tax system.
According to the Office for National Statistics' 2023 Business Register and Employment Survey, there were 21,000 people employed in the manufacture of beer and 474,000 people employed in public houses and bars across Great Britain.
The alcohol duty system supports pubs and hospitality businesses through Draught Relief, which ensures eligible products served on draught pay less duty. At Autumn Budget 2024, the Chancellor announced a duty cut on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This is the equivalent to a 1p reduction on a typical pint.
The Chancellor has also confirmed her intention to permanently lower business rates for retail, hospitality, and leisure (RHL) properties, including pubs, with rateable values below £500,000 from April 2026. This will help protect the jobs supported by the pub sector.
There is significant variation in alcohol taxation policy amongst European countries. The World Health Organization recently published a comparison of alcohol taxes across the WHO European Region, which can be found here: https://www.who.int/europe/publications/i/item/9789289061940. The World Health Organization and other public health bodies are clear that duty rates have a role to play in achieving public health objectives.
Treasury ministers have meetings with a wide variety of organisations in the public and private sectors as part of the process of policy development and delivery.
The Chancellor makes decisions on tax policy at fiscal events. The Government welcomes representations from the beer and pub sectors in advance of the Budget.
Asked by: Gregory Stafford (Conservative - Farnham and Bordon)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she plans to reduce beer duty.
Answered by James Murray - Chief Secretary to the Treasury
Pubs and brewers make a significant contribution to our economy and society, including through supporting jobs, and this is recognised in the tax system.
According to the Office for National Statistics' 2023 Business Register and Employment Survey, there were 21,000 people employed in the manufacture of beer and 474,000 people employed in public houses and bars across Great Britain.
The alcohol duty system supports pubs and hospitality businesses through Draught Relief, which ensures eligible products served on draught pay less duty. At Autumn Budget 2024, the Chancellor announced a duty cut on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This is the equivalent to a 1p reduction on a typical pint.
The Chancellor has also confirmed her intention to permanently lower business rates for retail, hospitality, and leisure (RHL) properties, including pubs, with rateable values below £500,000 from April 2026. This will help protect the jobs supported by the pub sector.
There is significant variation in alcohol taxation policy amongst European countries. The World Health Organization recently published a comparison of alcohol taxes across the WHO European Region, which can be found here: https://www.who.int/europe/publications/i/item/9789289061940. The World Health Organization and other public health bodies are clear that duty rates have a role to play in achieving public health objectives.
Treasury ministers have meetings with a wide variety of organisations in the public and private sectors as part of the process of policy development and delivery.
The Chancellor makes decisions on tax policy at fiscal events. The Government welcomes representations from the beer and pub sectors in advance of the Budget.